Legal Definitions

Means the Kenya Revenue Authority established by the Kenya Revenue Authority Act (Cap. 469)

Means the Cabinet Secretary responsible for matters relating to finance

Means the Commissioner-General appointed under the Kenya Revenue Authority Act (Cap. 469), or, with respect to powers or functions that have been delegated under that Act to another Commissioner,...

Means a company as defined in the Companies Act (Cap. 486) or a corporate body formed under any other written law, including a foreign law, and includes any association, whether incorporated or...

Means a loan with at least twenty-five percent grant element

Has the meaning assigned to it in section 2 of the Income Tax Act

Has the meaning assigned to it in section 2 of the Income Tax Act

Has the meaning assigned to it in section 2 of the Public Finance Management Act, No. 18 of 2012

Includes every description of conveyance for the transport by air of human beings or goods

Means— (a) a self-assessment return submitted under section 45; (b) an assessment made by the Commissioner under section 45; or (c) an amended assessment under section 46

In relation to any provision of this Act, means any officer appointed under section 3 who has been authorised by the Commissioner to perform any functions under or in respect of that provision

Means— (a) trade, commerce or manufacture, profession, vocation or occupation; (b) any other activity in the nature of trade, commerce or manufacture, profession, vocation or occupation; (c) any...

Means import duty, excise duty, export duty, countervailing duty, levy, cess, tax or surtax charged under any law for the time being in force relating to customs or excise

Means a bonded warehouse licensed by the Commissioner of Customs for the deposit of dutiable goods on which duty has not been paid and which have been entered for sale to passengers departing to...

Means supplies specified in the First Schedule which are not subject to tax

Means to take or cause to be taken from Kenya to a foreign country, a special economic zone enterprise or to an export processing zone

Means an export processing zone designated under the Export Processing Zones Act (Cap. 517)

Means tangible movable and immovable property and includes electrical or thermal energy, gas and water, but does not include money

Includes premises commonly referred to as "service flats", "service apartments", "beach cottages", "holiday cottages", "game lodges", "safari camps", "bandas" or "holiday villas" and other...

Means to bring or cause to be brought into Kenya from a foreign country, a special economic zone enterprise or from an export processing zone